John Perry (Sligo-Leitrim, Fine Gael)
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Question 557: To ask the Minister for Finance if he will reduce the amount of inheritance tax for a person (details supplied) in County Leitrim on a property as they do not have the financial means to meet the liability; and if he will make a statement on the matter. [1999/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that the person in question and his spouse inherited property on 24 June 2000 in respect of which Forms IT 38 were due but have not been submitted. Copies of this form have again been sent to the persons in question and the completed forms should now be submitted to Sligo Revenue District, Government Offices, Cranmore Road, Sligo, so that the amount of inheritance tax and interest due, if any, can be determined.